TaxTMI 
TaxTMI 
2017 (6) TMI 219
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....-in-original. The issue involved in all the four appeals is common and therefore all the four appeals are being disposed of by this common order. The details of all the four appeals are given herein below: Appeal No. OIA No. & Date Period Cenvat credit availed (Rs) Penalty imposed (Rs) E/21000/2014 80 to 83/2013 dated 18.12.2013 February 2007 4,07,592/- 4,07,592/- E/21001/2014 80 to 83/2013 dated 18.12.2013 January 2007 22,12,524/- 22,12,524/- E/21002/2014 80 to 83/2013 dated 18.12.2013 Mar 2007 to September 2007 48,73,815/- 48,73,815/- E/21004/2014 80 to 83/2013 dated 18.12.2013 Oct 2007 to July 2008 4,99,801/ 4,99,801/- Briefly the facts of the case ar....
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....hat the appellants have used these items in the construction of storage tank, pollution control equipment etc. He further submitted that the issue involved in the present case is no more resintegra and has been squarely covered in favour of the appellant by the Jurisdictional High Court of Karnataka in the case of CCE Vs SLR Steels Ltd [2012(280)ELT 176 (Kar.)] wherein identical issue was involved and the Hon ble Karnataka High Court after considering the definition of capital goods specified in Rule 2(a) of the CENVAT Credit Rules 2004 and the definition of input as contained in Rule 2(k) of the CENVAT Credit Rules 2004 has come to the conclusion that the appellant is entitled to CENVAT Credit of duty paid on steel and cement used in the m....
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.... which are further used in the factory of the manufacturer. Therefore, the input is not necessarily to be used in the manufacture of final product. By virtue of explanation 2 - goods used in the manufacturer of capital goods which are further used in the factory of the manufacture also falls within the definition of input. In 2009, this explanation has been amended to the following effect : but shall not include cement, angles, channels Centrally Twister Deform bar (C.T.D.) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. 8. Therefore, the notification of the Legislature is very clear that i....
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.... the said order and holding that the assessee is entitled to the benefit." Further in the case of Bajaj Hindustan Ltd Vs CCE Lucknow [2013(294)ELT 590 (Tri-Del)] the Tribunal in paragraph 6 at page 592 following the decision in SLR Steels case and Rajasthan Spinning and Weaving Mills case held that:- "..........the items used in fabrication of pollution control equipment would be eligible for Cenvat credit and Cenvat credit cannot be denied just on the ground that the pollution control equipment is embedded in earth. for considering the eligibility of capital goods Cenvat credit what is to be seen is as ot whether the item of machinery or its component as brought into the factory or as fabricated in the factory is movable and he....